With thanks to Tolkieniano for finding this and sharing on Facebook, and then letting me share here as well:

The December 1932 issue of Antiquity - A Quarterly Review of Archaeology has a review of The Report on the Excavation of the Prehistoric, Roman, and Post-Roman Site in Lydney Park, Goucestershire by Wheeler and Wheeler and mentions the section on the name Nodens by "Prof J. R. Tolkien".

The reviewer complements Tolkien on writing with learning and skill.

Nelson Goering points out the following small detail (again with thanks for permission to share here):

It is not the _name_ which Tolkien thinks is Goidelic (indeed he notes that there would be essentially no linguistic difference between the Goidelic and Brythonic forms of this name in the first centuries AD), but the _god_ himself. He makes this claim based purely on distribution: the prevalence of various Nuada's in Irish legend, his sparser appearance in Britain, and his absence from our Gaulish records on the Continent.